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Agricultural Income Claim Remanded for Lack of Proof
Case Law Details
- Case Name
- Deepak Vegpro (P) Ltd. Vs DCIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Jaipur
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Deepak Vegpro (P) Ltd. Vs DCIT (ITAT Jaipur)
Agricultural Income Claim—Lack of Evidence; Matter Remanded to AO for Fresh Verification
In Deepak Vegpro (P) Ltd. v. DCIT, Central Circle, Alwar (ITA No. 1286/JPR/2025; AY 2022-23), the ITAT Jaipur Bench examined disallowance of ₹98,460 claimed as agricultural income.
The assessee claimed exemption on the ground that its land was leased for agricultural purposes to M/s Bhagwati Farms. The Assessing Officer disallowed the claim due to absence of supporting evidence, such as a lease agreement, crop records, or revenue documents. The CIT(A) confir...
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